Tax Compliance
Adhering to tax rules and regulations.
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Tax Evasion
Illegal activities to avoid paying taxes.
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Umbrella Company
A company that employs contractors and handles payroll.
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Umbrella PAYE
PAYE tax structure used by umbrella companies.
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Upper-Level Contract
The agreement between the client and intermediary.
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VAT (Value-Added Tax)
A consumption tax applied to goods and services.
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VAT Reverse Charge
A mechanism shifting VAT liability to the buyer.
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Working Practices
The day-to-day realities of a contractor’s engagement.
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